 | United States. Tax Court - 1951 - 1050 páginas
...basis as In the case of an Individual, except that — • **•••• (b) There shall be allowed as an additional deduction in computing the net Income of the estate or trust the amount of the ^flcome of the estate or trust for its taxable year which is to be distributed currently by the fiduciary... | |
 | United States. Tax Court - 1952 - 1718 páginas
...the fiduciary, may be either distributed to the beneficiary or accumulated, there shall be allowed as an additional deduction In computing the net Income...Included In computing the net Income of the legatee, belr, or beneficiary. section 126 income which may have been received by the decedent's estate and... | |
 | United States. Tax Court - 1953 - 1328 páginas
...period of administration or settlement of the estate a defor the amount of the income of the estate "for its taxable year, which is properly paid or credited during such year to any "fcgatee, heir, or beneficiary, but the amount so allowed as a deduction s'iall be included in computing... | |
 | United States. Internal Revenue Service - 1954 - 1182 páginas
...manner and on the same basis as in the case of an individual, except that — (b) There shall be allowed as an additional deduction in computing the net Income...the estate or trust for its taxable year which is to be distributed currently by the fiduciary to the legatees, heirs, or beneficiaries, but the amount... | |
 | United States. Tax Court - 1954 - 1170 páginas
...administration or settlement of the estate, • • • there thall be allowed n« an additional dednctlon In computing the net Income of the estate or trust the amount of the Income of the estate or trnst for It* taxable rear, which la properly paid or credited daring inch year to any legatee, heir,... | |
 | United States. Tax Court - 1947 - 1354 páginas
...basis as In the case of an Individual, except that — • •*•••• (b) There shall be allowed as an additional deduction in computing the net Income...the estate or trust for Its taxable year which Is to be distributed currently by the fiduciary to the beneficiaries, and the amount of the Income collected... | |
 | United States. Tax Court - 1959 - 1470 páginas
...had been received. Any demand for payment by MacCloskey would 'Sec. 162 (b). There shall be allowed as an additional deduction in computing the net Income...the Income of the estate or trust for Its taxable jear which Is to be distributed currently by the fiduciary to the legatees, heirs, or beneficiaries,... | |
 | United States. Tax Court - 1945 - 1364 páginas
...basis as In the case of an Individual, except that — • ••*••• (b) There shall be allowed as an additional deduction in computing the net Income...the amount of the income of the estate or trust for Ite taxable year which IB to be distributed currently by the fiduciary to the beneficiaries • •... | |
 | United States. Tax Court - 1943 - 1330 páginas
...*•***•• (b) There shall be allowed as an additional deduction In computing the net lncon=»e ot the estate or trust the amount of the Income of the estate or trust for Its taxable year \gr^hlcl1 la to be distributed currently by the fiduciary to the beneficiaries, and the amount o^^^... | |
 | United States. Tax Court - 1961 - 1226 páginas
...Individual, except that — (b) There shall be allowed as an additional deduction In computing the net loe of the estate or trust the amount of the Income of the estate or trnst for Its taxable year which Is to be distributed currently by the fiduciary to the legatee*, he!... | |
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There shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year which is to be distributed currently... 
